Pay-roll Tax Relief (COVID-19 Response) Amendment Regulations 2020 (WA)

4586 GOVERNMENT GAZETTE, WA 18 December 2020

TREASURY AND FINANCE

TR301

Pay-roll Tax Relief (COVID-19 Response) Act 2020

Pay-roll Tax Relief (COVID-19 Response)

Amendment Regulations 2020

SL 2020/245

Made by the Governor in Executive Council.

1.             Citation

These regulations are the Pay-roll Tax Relief (COVID-19
Response) Amendment Regulations 2020.

2.             Commencement

These regulations come into operation as follows —

(a) regulations 1 and 2 — on the day on which these

regulations are published in the Gazette;

(b) the rest of the regulations — on the day after that day.

3.             Regulations amended

These regulations amend the Pay-roll Tax Relief (COVID-19
Response) Regulations 2020.

4.             Regulation 3 replaced

Delete regulation 3 and insert:

3.             Terms used

In these regulations —

apprenticeship commencements subsidised exempt

wages —

(a)	means wages paid or payable by an employer that are subsidised by an apprenticeship commencements wage subsidy; but
(b)	does not include any part of wages paid or payable by an employer that are not subsidised by an apprenticeship commencements wage subsidy;

18 December 2020 GOVERNMENT GAZETTE, WA 4587

apprenticeship commencements wage subsidy means a

payment that —

(a)	is payable by the Commonwealth for the purpose of encouraging employers to engage new apprentices or trainees; and
(b)	is known as the Boosting Apprenticeship Commencements wage subsidy;

jobkeeper (extended) subsidised exempt wages —

(a) for the period commencing on
28 September 2020 and ending on

means wages paid or payable by an employer, jobkeeper payment; but

(b) does not include any part of wages paid or payable by an employer that are not subsidised by the jobkeeper payment.

5.             Regulations 6 and 7 inserted

At the end of the regulations insert:

6.	Emergency period: apprenticeship commencements subsidised exempt wages
For the purposes of paragraph (c) of the definition of emergency period in section 4(2) of the Act, the period commencing on 5 October 2020 and ending on 30 September 2021 is prescribed in relation to apprenticeship commencements subsidised exempt wages.
7.	Exempt wages: apprenticeship commencements subsidised exempt wages
For the purposes of section 6(c) of the Act, apprenticeship commencements subsidised exempt wages are prescribed as exempt.

V. MOLAN, Clerk of the Executive Council.

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